Job Rotation and Position Sensitivity

For the most sensitive positions, especially those that are directly responsible for crucial information and assets, job rotation is a way to minimize the effects of dishonesty. Take, for example, the responsibility of signing checks and reconciling an organization’s bank statements. If a single individual holds this responsibility for several years, that person could embezzle significant amounts of money from the organization. However, if the responsibility rotates among half a dozen managers, a manager could embezzle for no more than a few months, knowing that the next manager who checks the bank statements against approved expenditures would probably catch any fraudulent activity.

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